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    <title>2015 (12) TMI 693 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the CIT to grant registration to the appellant trust under section 12AA of the Income Tax Act, 1961. The Tribunal found that the CIT had considered irrelevant factors in rejecting the application and emphasized that the CIT should not act as an assessing authority at the registration stage. The order was pronounced in the open court on 30.11.15.</description>
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      <description>The Tribunal allowed the appeal, directing the CIT to grant registration to the appellant trust under section 12AA of the Income Tax Act, 1961. The Tribunal found that the CIT had considered irrelevant factors in rejecting the application and emphasized that the CIT should not act as an assessing authority at the registration stage. The order was pronounced in the open court on 30.11.15.</description>
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